發(fā)布時間：2018-05-15 17:32

  本文選題：穩(wěn)健型 + 財務戰(zhàn)略��； 參考：《重慶理工大學》2014年碩士論文

【摘要】：當今，我國企業(yè)在全球經(jīng)濟一體化和社會主義市場經(jīng)濟不斷健全的背景下，面臨的國內(nèi)外經(jīng)營環(huán)境愈發(fā)復雜。金融危機在動態(tài)多元的市場背景下也層出不窮，使得企業(yè)間的競爭日趨嚴峻殘酷。我國企業(yè)普遍存在這樣一種現(xiàn)狀：數(shù)量和規(guī)模不斷發(fā)展的同時，企業(yè)持續(xù)經(jīng)營的時間和盈利能力卻成反比下降。這主要是由于企業(yè)存在各種問題，使其難以面對外部環(huán)境的劇烈變化，因此制定正確合理的企業(yè)戰(zhàn)略對于企業(yè)穩(wěn)步發(fā)展至關重要。另外，2008年全球性經(jīng)濟危機直接導致國際大宗商品價格迅猛下跌，，鋼鐵行業(yè)商品也相應的大幅度跌落，全球需求減少。在歐債危機的后續(xù)影響層出不窮以及國內(nèi)經(jīng)濟增長速度沒有起色的雙重背景下，直至2012年我國的鋼鐵市場還是深陷困境。目前我國鋼鐵企業(yè)全行業(yè)虧損，供需矛盾空前激烈，鋼鐵企業(yè)在發(fā)展的道路上舉步維艱。由于高庫存、資金周轉(zhuǎn)不暢、銷量急跌等問題，將鋼鐵產(chǎn)品價格一路倒追至10年前，導致大量企業(yè)采用改行、停產(chǎn)等方式來應對危機。在嚴峻的國內(nèi)和國際經(jīng)濟背景下，X企業(yè)為了促進其持續(xù)健康的發(fā)展，通過實施穩(wěn)健型財務戰(zhàn)略來控制財務風險。2013年實現(xiàn)營業(yè)收入129,732,149,355.48元，資產(chǎn)總額達到214,357,301,000.24元，在同行業(yè)企業(yè)面臨經(jīng)營困境的情況下脫穎而出。 本文選擇X企業(yè)作為研究對象，首先通過分析X企業(yè)實施的具體財務措施并對其實施的效果進行分析，證明其財務戰(zhàn)略屬于穩(wěn)健型。然后分析了X企業(yè)財務戰(zhàn)略實施為其帶來的優(yōu)勢以及存在的不足并提出了改進建議。最后對X企業(yè)應用穩(wěn)健型財務戰(zhàn)略的經(jīng)驗進行了總結，希望能夠?qū)τ�利能力較差、資金利用效率較低、缺乏競爭力的企業(yè)提供一定的參考借鑒。
[Abstract]:Nowadays, under the background of global economic integration and socialist market economy, Chinese enterprises are facing more and more complex domestic and foreign business environment. Under the dynamic and diversified market background, the financial crisis also emerges endlessly, which makes the competition between enterprises become more and more severe and cruel. There is such a situation in Chinese enterprises: while the quantity and scale of enterprises are developing, the time of continuous operation and the profitability of enterprises decline inversely. This is mainly due to the existence of various problems, which make it difficult to face the drastic changes of the external environment. Therefore, it is very important to formulate the correct and reasonable enterprise strategy for the steady development of the enterprise. In addition, the 2008 global economic crisis directly led to a sharp fall in international commodity prices, the steel industry commodities have also fallen sharply, global demand has fallen. Against the background of the continuous impact of the European debt crisis and the lack of improvement in domestic economic growth, China's steel market was still in deep trouble until 2012. At present, the iron and steel enterprises in our country are losing money in the whole industry, the contradiction between supply and demand is fierce, and the development of iron and steel enterprises is very difficult. Due to the problems of high inventory, poor capital flow and sharp drop in sales volume, the price of steel products has been reversed to 10 years ago, which has led a large number of enterprises to adopt the methods of changing jobs and stopping production to deal with the crisis. Under the severe domestic and international economic background, in order to promote its sustainable and healthy development, the enterprise controls financial risk by implementing the prudent financial strategy. In 2013, the operating income is 129732149355.48 yuan, and the total assets amount to 214357301000.24 yuan. In the same industry enterprises are faced with the plight of the situation stand out. This paper chooses X enterprise as the research object. Firstly, by analyzing the specific financial measures implemented by X enterprise and analyzing the effect of its implementation, it is proved that the financial strategy of X enterprise belongs to the type of conservatism. Then it analyzes the advantages and disadvantages brought by the implementation of X enterprise financial strategy and puts forward some suggestions for improvement. Finally, the paper summarizes the experience of X enterprise in applying prudent financial strategy, hoping to provide some reference for the enterprises with poor profitability, low efficiency of capital utilization and lack of competitiveness.
【學位授予單位】：重慶理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F406.72;F426.31

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本文編號：1893259